Zoological Parks Authority - Parliament of Western Australia - The ...
Zoological Parks Authority - Parliament of Western Australia - The ... Zoological Parks Authority - Parliament of Western Australia - The ...
Zoological Parks Authority ANNUAL REPORT 2012 Disclosures and Legal Compliance Financial Statements Zoological Parks Authority Notes to the Financial Statements for the Year Ended 30 June 2012 continued 33. Explanatory statement continued (B) Significant variances between actual results for the financial year and prior year actual results Reasons for significant variations between actual revenue and expenditure and the corresponding item of the preceding year are detailed below. 2011 2012 Actual Actual Variation $ $ $ Expenses (i) Loss on disposal of non-current assets 19,188 123,890 (104,702) The previous year figure included the demolition of building and infrastructure assets in preparation for capital developments. The current year figure includes the demolition of a minor building and the disposal of obsolete or unserviceable equipment. Revenue (ii) Retail shop sales 1,311,190 1,191,218 119,972 Record admission numbers of 640,642 during the period assisted in increasing retail shop sales. Retail shop sales declined in the previous year as did admission numbers. There was a 4.7% increase in admission numbers in 2011-12 and a 10% increase in retail shop sales. (iii) Other revenue 380,035 238,549 141,486 Due mainly to insurance revenue received in settlement of claims associated with damage sustained during Perth’s March 2010 hail storm. There were also refunds of expenditure from previous years. Gains (iv) Other gains 200,000 – 200,000 The Australian Wetlands exhibit sustained significant structural damage during Perth’s March 2010 hail storm. In 2009-10 an impairment loss of $200,000 was recognised for this asset. During 2011-12, the damage was repaired and the exhibit upgraded. The previously recognised impairment loss has now been reversed. 104
Zoological Parks Authority ANNUAL REPORT 2012 Disclosures and Legal Compliance Financial Statements Zoological Parks Authority Notes to the Financial Statements for the Year Ended 30 June 2012 continued 34. Schedule of Income and Expenses by Service INDUSTRY SEGMENTS: Treasurer’s Instruction 1101 requires that information be provided for agreed services of the Authority as printed in the Treasurer’s Annual Budget Statements. Community engagement and awareness in conservation 2012 2011 $ $ Wildlife management, medicine and research 2012 2011 $ $ COST OF SERVICES Expenses Employee benefits expense 10,918,042 10,745,610 1,808,062 1,650,057 12,726,104 12,395,667 Other employee related expenses 405,398 410,964 76,067 62,610 481,465 473,574 Maintenance & operational expenses 3,346,671 3,084,794 108,781 97,774 3,455,452 3,182,568 Depreciation expense 2,251,602 2,245,139 20,759 25,504 2,272,361 2,270,643 Finance costs – 17 – 2 – 19 Administration 1,860,931 2,012,201 478,266 486,433 2,339,197 2,498,634 Cost of retail shop sales 648,555 595,392 – – 648,555 595,392 Loss on disposal of non-current assets 19,011 122,486 177 1,404 19,188 123,890 Total cost of services 19,450,210 19,216,603 2,492,112 2,323,784 21,942,322 21,540,387 Income Admissions 7,192,709 6,570,252 – – 7,192,709 6,570,252 Retail shop sales 1,311,190 1,191,218 – – 1,311,190 1,191,218 Grants, sponsorships & fundraising 1,347,225 1,224,665 501,035 642,024 1,848,260 1,866,689 Commercial activities 1,347,006 1,459,384 76,107 83,542 1,423,113 1,542,926 Memberships 1,046,553 962,392 – – 1,046,553 962,392 Interest revenue – – 46,520 58,102 46,520 58,102 Other revenue 380,035 238,334 – 215 380,035 238,549 Other gains – reversal of impairment losses 200,000 – – – 200,000 – Total income other than income from State Government 12,824,718 11,646,245 623,662 783,883 13,448,380 12,430,128 2012 $ Total 2011 $ NET COST OF SERVICES 6,625,492 7,570,358 1,868,450 1,539,901 8,493,942 9,110,259 105
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<strong>Zoological</strong> <strong>Parks</strong> <strong>Authority</strong> ANNUAL REPORT 2012<br />
Disclosures and Legal Compliance<br />
Financial Statements<br />
<strong>Zoological</strong> <strong>Parks</strong> <strong>Authority</strong><br />
Notes to the Financial Statements for the Year Ended 30 June 2012 continued<br />
34. Schedule <strong>of</strong> Income and Expenses by Service<br />
INDUSTRY SEGMENTS:<br />
Treasurer’s Instruction 1101 requires that information be provided for agreed services <strong>of</strong> the <strong>Authority</strong> as printed in the Treasurer’s Annual Budget Statements.<br />
Community engagement and<br />
awareness in conservation<br />
2012<br />
2011<br />
$<br />
$<br />
Wildlife management,<br />
medicine and research<br />
2012<br />
2011<br />
$<br />
$<br />
COST OF SERVICES<br />
Expenses<br />
Employee benefits expense 10,918,042 10,745,610 1,808,062 1,650,057 12,726,104 12,395,667<br />
Other employee related expenses 405,398 410,964 76,067 62,610 481,465 473,574<br />
Maintenance & operational expenses 3,346,671 3,084,794 108,781 97,774 3,455,452 3,182,568<br />
Depreciation expense 2,251,602 2,245,139 20,759 25,504 2,272,361 2,270,643<br />
Finance costs – 17 – 2 – 19<br />
Administration 1,860,931 2,012,201 478,266 486,433 2,339,197 2,498,634<br />
Cost <strong>of</strong> retail shop sales 648,555 595,392 – – 648,555 595,392<br />
Loss on disposal <strong>of</strong> non-current assets 19,011 122,486 177 1,404 19,188 123,890<br />
Total cost <strong>of</strong> services 19,450,210 19,216,603 2,492,112 2,323,784 21,942,322 21,540,387<br />
Income<br />
Admissions 7,192,709 6,570,252 – – 7,192,709 6,570,252<br />
Retail shop sales 1,311,190 1,191,218 – – 1,311,190 1,191,218<br />
Grants, sponsorships & fundraising 1,347,225 1,224,665 501,035 642,024 1,848,260 1,866,689<br />
Commercial activities 1,347,006 1,459,384 76,107 83,542 1,423,113 1,542,926<br />
Memberships 1,046,553 962,392 – – 1,046,553 962,392<br />
Interest revenue – – 46,520 58,102 46,520 58,102<br />
Other revenue 380,035 238,334 – 215 380,035 238,549<br />
Other gains – reversal <strong>of</strong> impairment losses 200,000 – – – 200,000 –<br />
Total income other than income from State Government 12,824,718 11,646,245 623,662 783,883 13,448,380 12,430,128<br />
2012<br />
$<br />
Total<br />
2011<br />
$<br />
NET COST OF SERVICES 6,625,492 7,570,358 1,868,450 1,539,901 8,493,942 9,110,259<br />
105
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